---
title: "The Finance Act 2021 (Schedule 26 Second Penalty Assessments) (Appointed Day: Regulation Making Power) Regulations 2024"
id: c50628be-0f40-4987-a70d-89a9d2abef50
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2024/1132
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/c50628be-0f40-4987-a70d-89a9d2abef50
language: en
in_force_from: 2024-11-11
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2024/1132/data.xml
read_on: 2026-11-10
sha256: 8e1f7fba0f9204bdab519d7a04f8fb9ef087b0034a72cc67b65ca13863da4ae9
provisions: 3
---

# The Finance Act 2021 (Schedule 26 Second Penalty Assessments) (Appointed Day: Regulation Making Power) Regulations 2024

## Title and introductory text {#prelims}

2024 No. 1132 (C. 74)
INCOME TAX
CAPITAL GAINS TAX
The Finance Act 2021 (Schedule 26 Second Penalty Assessments) (Appointed Day: Regulation Making Power) Regulations 2024
Made
11th November 2024
The Treasury make these Regulations in exercise of the powers conferred by section 117(2) and (3) of the Finance Act 2021.

## 1 Citation {#regulation-1}

These Regulations may be cited as the Finance Act 2021 (Schedule 26 Second Penalty Assessments) (Appointed Day: Regulation Making Power) Regulations 2024.

## 2 Appointed Day {#regulation-2}

12th November 2024 is appointed as the day on which Schedule 26 to the Finance Act 2021 comes into force for the purpose of making regulations under paragraph 16(2) of that Schedule, so far as it is not already in force.